Last updated: January 11, 2025
As a freelancer or sole proprietor (eenmanszaak) in the Netherlands, you're responsible for several taxes in 2025:
- Income Tax (Inkomstenbelasting): You'll pay income tax on your business profits. For 2025,
- the rates are:
- 35.82% on income up to €38,441
- 37,48% on income between € 38,442 and € 76.817
- 49.50% on income over €76,818
- Allowance that needs to be taken in consideration:
- Based on the criteria that the freelancer worked more the 1.225 hours per year and a minimum of 50% of his time on his own company:
- “Zelfstandigen aftrek” €2,470 per year (Self employed allowance)
- “Startersaftrek” € 2,123 per year, you can only request this 3 times (additional allowance when starting to be self employed)
- Always
- “MKB vrijstelling” 12.70% of the taxable income (after deduction of the Zelfstandigenaftrek” and “startersaftrek (small and middle size company dedeuctible)
- Based on investments above the € 2.900 (individual investment above the € 450.-)
- 28% of the investment from € 2,901 to 70,602
- € 19,769 for investments between € 70.603 and 130,744
- € 19,769 mines 7.56% of the part above the € 130,745
- 0% on investments above the € 392,230
- Value Added Tax (VAT or BTW): Most freelancers must charge VAT on their services and remit it to the tax authorities. The standard VAT rate is 21%, with reduced rates of 9% and 0% applicable to specific goods and services.
- Healthcare Insurance Contribution (Zorgverzekeringswet or ZVW): In addition to income tax, you'll pay a healthcare insurance contribution of 5.32% on your income, up to a maximum income of €75,864.
It's important to note that tax rates and regulations can change annually. Therefore, it's advisable to consult the Belastingdienst or a tax professional for the most current information and personalized advice.
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